New Mexico Business Tax ID: BTIN, CRS Number and How to Register With TRD
New Mexico Business Tax ID: BTIN, CRS Number and How to Register With TRD
Anyone engaging in business in New Mexico registers with the Taxation and Revenue Department (TRD) to get a Business Tax Identification Number, or BTIN. Registration is free. The BTIN is a tax registration, not a license, but it is the first number most owners need, because the city and county registrations that follow ask for it. This guide explains what the BTIN is, which tax accounts come with it, how to apply through TAP or on paper, and how it fits into the rest of the setup for a New Mexico business.
Informational content only. This guide is general information about New Mexico registration requirements. It is not legal, tax or accounting advice. Talk to a qualified attorney or CPA before you make decisions about your entity type, tax elections or filing obligations, especially if your business is complex or has employees, multiple owners or sales in more than one place.
The BTIN, the old CRS number and what changed
New Mexico used to issue a CRS identification number to businesses. In 2021 TRD renamed it the Business Tax Identification Number (BTIN). Existing numbers carry over, so if your business already has a CRS number, you do not need to apply for a new one. You will still see the CRS name on older forms, state notices and in search results. Many people search for it as the NM CRS-1 or CRS-1 number. That is the same registration.
The renaming matters because some older guides still tell readers to apply for a CRS ID. If you are starting a business today, you apply for a BTIN. If you are reading an older guide that says CRS, the steps and the purpose are the same, but confirm the current process on TRD's website before you act on it.
Who needs to register with TRD
The rule is simple: anyone engaging in business in New Mexico registers with TRD. That covers sole proprietors, partnerships, limited liability companies and corporations that do business here. Registration is not tied to your business structure or to how much revenue you expect. It is tied to whether you are doing business in the state.
Registration also does not depend on where your business is physically located if it is doing business in New Mexico. Owners outside the state who sell into New Mexico should check with TRD or a tax professional to confirm whether their activity requires registration.
What the BTIN is not
The BTIN is not a state business license, and it does not give you permission to operate in any particular trade or profession. New Mexico issues no general statewide business license. The state's own business navigator lists three universal steps: register the legal entity with the Secretary of State, obtain tax ID numbers through TRD (free), and obtain any activity-specific licenses through the Regulation and Licensing Department. The BTIN covers the second step only.
Cities and counties may require their own business registration on top of the state steps. The BTIN is not a substitute for those local registrations, but it is usually required to complete them.
Which tax accounts you receive
The BTIN is your umbrella number. After you register, TRD issues separate state tax account numbers for each program that applies to your business. The programs most likely to come up are:
- Gross receipts tax (GRT): the main business tax in New Mexico, imposed on the seller.
- Compensating tax: applies to certain taxable purchases on which New Mexico gross receipts tax was not paid.
- Governmental gross receipts tax: applies to qualifying government entities that receive taxable receipts.
- Wage withholding and non-wage withholding: applies if you pay employees or make other payments that require withholding.
You receive only the accounts that match your activity. A business with no employees will typically not need a withholding account, and a business with no taxable sales may not need a gross receipts account. Confirm which accounts TRD assigned to you by checking your registration confirmation and TRD account record, and ask TRD if a required account is missing.
Before you apply: the entity and the federal EIN
The order of steps matters for LLCs and corporations. The state's navigator lists registering the legal entity with the Secretary of State first and TRD tax IDs second. For a limited liability company, the formation document is Articles of Organization, which carries a $50 filing fee. You file it online through the Secretary of State's SOS Enterprise Business Filing System at https://enterprise.sos.nm.gov/. The Secretary of State does not publish a standard turnaround, and filers are notified by email of approval, rejection or correction.
An LLC files no annual or biennial report with the Secretary of State. New Mexico also has no statewide DBA or assumed-name registration, so if you plan to trade under a name other than your LLC's legal name, that name must be stated in the Articles of Organization.
You also need a federal Employer Identification Number (EIN) from the IRS if your business is an entity other than a sole proprietor. That requirement applies even if the entity has no employees. A sole proprietor with no employees falls outside that rule. Have your EIN and your entity details ready before you start the TRD application, because the information on the application needs to match your formation records.
How to apply for your BTIN
You have two ways to register:
- Online: Apply for a New Mexico Business Tax ID in TAP (Taxpayer Access Point), TRD's online system. Start from TRD's home page at https://www.tax.newmexico.gov/ and follow the business registration links.
- On paper: Submit Form ACD-31015 to a TRD district tax office by appointment.
Registration costs nothing. Whichever route you choose, have these details ready: your legal business name, entity type, address, the names and roles of owners or officers, your federal EIN if you have one, and a description of the business activity. If you already have a CRS number, use it so that TRD can link your records rather than creating a duplicate.
Check the current BTIN processing time with TRD before you set a launch date or sign a lease that depends on your registration.
Gross receipts tax and the sales tax question
New Mexico has no sales tax. Many searchers look for a New Mexico sales tax permit or sales tax registration, and the answer is that the state's equivalent is the gross receipts tax. It is imposed on the seller, not charged to the customer as a separate sales tax line. Your BTIN registration is what gives you access to the gross receipts account where that tax is reported.
The state gross receipts tax rate is 4.875%. Combined state and local rates run from 5.25% to 9.4375% under the schedule effective July 1, 2026 through June 30, 2027. The local portion varies by where the sale takes place, so confirm the rate that applies to your location with TRD before you set prices or build a tax line into your invoices.
TRD publishes guidance on who must register a business at https://www.tax.newmexico.gov/businesses/who-must-register-a-business/. Read it alongside your own activity. A business that sells taxable goods or services in the state will usually need the gross receipts account, while a business whose activity is not taxable may not, but that determination belongs to TRD and your tax advisor.
Nontaxable Transaction Certificates for resale
If you buy goods to resell, you generally do not want to pay gross receipts tax on those purchases again when you sell them. New Mexico uses a Nontaxable Transaction Certificate (NTTC) for this purpose. The NTTC is also what New Mexico uses to support other gross receipts tax deductions. TRD explains the current process, and which transactions qualify, on its NTTC page, which you can reach from the TRD website at https://www.tax.newmexico.gov/.
Keep your NTTC records organized from the start. If your business buys for resale, the certificate is part of your bookkeeping, not an afterthought at tax time.
Corporations, LLCs and what each one owes
Your entity type decides which reports and taxes apply on top of the BTIN. The table below summarizes the main differences. Confirm each figure on the agency page before you file.
| Business type | BTIN and TRD registration | Secretary of State filing | State income or franchise tax |
|---|---|---|---|
| Sole proprietor | Yes, if engaging in business in New Mexico | None. No statewide DBA or assumed-name filing exists | Owner pays personal income tax, graduated from 1.5% to 5.9% for tax years beginning on or after January 1, 2025 |
| LLC taxed as a default pass-through | Yes, plus a federal EIN | $50 Articles of Organization. No annual or biennial report | No LLC franchise tax. Income passes through to the owners |
| LLC that elects corporate tax treatment | Yes, plus a federal EIN | $50 Articles of Organization. No annual or biennial report | Files CIT-1 and owes 5.9% corporate income tax plus the $50 annual corporate franchise tax |
| Corporation | Registers only if it has taxes to report with TRD, though it may still owe CIT-1 corporate income and franchise tax | $100 Articles of Incorporation. First Corporate Report of $25 within 30 days after the certificate of incorporation is issued, then biennially | Files CIT-1 and owes 5.9% corporate income tax plus the $50 annual corporate franchise tax |
Corporate income tax is a flat 5.9% of taxable income for taxable years beginning on or after January 1, 2025. The corporate franchise tax is $50 per year and is reported on form CIT-1. An LLC that is taxed as a default pass-through does not owe that $50 franchise tax, which is one reason the entity election matters. That election has tax consequences that a CPA should review with you before you file.
LLCs must also keep a registered office and registered agent in New Mexico. The registered office can be the same as your principal place of business. Changing the registered office or agent costs $20 for an LLC, so choose a stable address and agent when you first form the company.
City and county registration: the BTIN comes first
This is where many first-time owners lose time. Cities and some counties in New Mexico charge their own flat annual business registration, separate from the state. The amounts and rules vary by jurisdiction, so check with your city or county clerk for the current fee and forms, whether you are in Albuquerque, Las Cruces, Santa Fe, Roswell or a smaller town. Local fees vary by jurisdiction.
Local registration forms ask for your BTIN first. That makes the BTIN step one of the licensing chain for a business that operates in a city or county. If you apply for the local registration before you have your BTIN, expect to come back once you have it.
Your registration checklist
- Choose your entity type. If you are forming an LLC or corporation, decide whether you will elect corporate tax treatment, and have a CPA review the choice if your situation is complex.
- File the formation document with the Secretary of State. That is $50 for Articles of Organization or $100 for Articles of Incorporation, filed through SOS Enterprise.
- Obtain a federal EIN from the IRS if your business is an entity other than a sole proprietor.
- Apply for your BTIN in TAP, or submit Form ACD-31015 to a TRD district office by appointment. Registration is free. If you already have a CRS number, it carries over.
- Confirm the state tax accounts TRD assigned to you, including gross receipts, compensating, governmental gross receipts and withholding, where they apply.
- Obtain an NTTC for any purchases you make for resale.
- Register with your city or county using your BTIN, and pay their fee. Confirm the amount with the local office.
- Obtain any activity-specific licenses through the Regulation and Licensing Department.
- Calendar your reporting. A corporation files its first Corporate Report within 30 days after the certificate of incorporation is issued, then biennially. An LLC files no annual or biennial report with the Secretary of State.
Keeping your registration accurate
Your BTIN and tax accounts are only useful if the information attached to them is current. When your legal name, entity type, ownership or business activity changes, update the record with TRD and the Secretary of State as required. A change in a registered agent or registered office needs its own filing and fee, so do not assume a change in one place updates another.
Keep a copy of your registration confirmation, your account numbers and your NTTCs in the same folder as your formation documents. When a bank, lender, marketplace or city office asks for proof of registration, you will have the numbers ready.
Official resources
- New Mexico Taxation and Revenue Department: https://www.tax.newmexico.gov/
- TRD guidance on who must register a business: https://www.tax.newmexico.gov/businesses/who-must-register-a-business/
- New Mexico Secretary of State business services: https://www.sos.nm.gov/business-services/
- SOS Enterprise online filing and business search: https://enterprise.sos.nm.gov/
- New Mexico Small Business Development Center: https://www.nmsbdc.org/
When to talk to a professional
Most single-owner businesses with straightforward sales can register with TRD on their own. Bring in a CPA before you make the corporate tax election, if you have multiple owners, if you sell across state lines or if you have employees. An attorney should review the formation documents and any operating agreement for a business with more than one owner or outside investors. Those are the situations where a mistake in the entity or tax setup costs more to fix than the professional fee to avoid it.
This guide is informational content, not legal or tax advice. Confirm every fee, deadline and requirement with the agency named before you rely on it.